Frequently asked questions

The credit is intended to stimulate local economic activity, advance racial equity, and promote economic stability and well-being for working individuals and their families in Washington.

We plan to create a Community Outreach Advisory Committee to serve as a voice for the customer and provide feedback on the implementation of the Working Families Tax Credit. In addition, we have held listening sessions to gather input directly from community members and organizations. View the Listening Session Reports November 2021, May 2022.

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SecureAccess Washington is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

The Working Families Tax Credit program uses SecureAccess Washington, or SAW. SecureAccess Washington is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

To learn more about rule making visit: 

• Department of Revenue's rule making process
• Rule making FAQs
• Summary of Bill Draft
• Full Bill Draft

You can apply for this credit starting in February 2023, after you’ve filed your 2022 federal tax return. You cannot apply for the credit during 2022.

Yes, you can choose to apply online or submit a paper application.

Yes, the online and paper application will be available in Spanish.
The paper application will also be available in Arabic, Traditional and Simplified Chinese, Khmer, Korean, Marshallese, Russian, Somali, Tagalog, Ukrainian, and Vietnamese.

Yes, when the online application is available, you will be able to use your phone’s browser to submit an application.

The Working Families Tax Credit program uses SecureAccess Washington, or SAW. SecureAccess Washington is a single sign-on account to access over 300 Washington state services. It provides login security, such as multi-factor authentication (sends a code to your cell phone or email) and allows you to access multiple accounts to access state services.

Individuals and families are eligible for the Working Families Tax Credit in 2023 if they meet all of the following requirements:

• Have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
• Lived in Washington a minimum of 183 days in 2022 (over half the year).
• Are at least 25 and under 65 years of age OR have a qualifying child in 2022.
• Filed a 2022 federal tax return.
• Eligible to claim the federal Earned Income Tax Credit (EITC) on their 2022 tax return (or would meet the requirements for EITC but are filing with an ITIN). ​​​​
  • Go to www.irs.gov/EITC to learn more.
• Meet certain income requirements.

The income limits are based on the federal Earned Income Tax Credit (ETIC). View the current income limits.
Note: These thresholds change each year and will be updated on the IRS’s website.

No, you do not have to be currently employed to receive the credit. However, you must have earned income in 2022 to be eligible.

The Working Families Tax Credit is dependent on the number of qualifying children and income level. The minimum credit is $50, regardless of the number of qualifying children. See table for estimates based on the 2021 income eligibility thresholds.

Yes. You can use your valid ITIN to apply for the WFTC program.

You can file Form W-7, Application for the Internal Revenue Service (IRS) Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from an issuing agency to prove identity and foreign status. For more information about how to apply, visit www.irs.gov/individuals/how-do-i-apply-for-an-itin.

The Individual Taxpayer Identification Number (ITIN) is a tax-processing number issued by the Internal Revenue Service (IRS) to ensure that people—including undocumented immigrants—can file their taxes regardless of their immigration status.
A valid ITIN is one that was issued by the IRS and has not been revoked or expired. 

An ITIN is primarily for purposes of filing federal taxes, but there are other benefits, including eligibility for WFTC. Some institutions will accept an ITIN to open a bank account, get a driver’s license, apply for loans, obtain a credit card, etc.

If your ITIN was not included on a U.S. federal tax return at least once for the previous three tax years, your ITIN will expire on December 31st of the fourth year. For more information about expired ITIN numbers, visit www.irs.gov/individuals/itin-expiration-faqs.

Yes. The WFTC application must be submitted by December 31st of each year. If the IRS has received your ITIN application, your WFTC application will be accepted as timely if it is filed by this date even if your ITIN has not yet been issued. However, your application will not be processed, or the refund issued until you receive your ITIN from the Internal Revenue Service (IRS). Once the IRS issues the ITIN, you can contact the WFTC program with this information so your application can be processed.

The Department of Revenue (DOR) is working with community outreach grantees that will be able to provide ITIN filing assistance. By November 2022, we will have a list of these local community organizations that you can contact. 

No. U.S. Citizenship and Immigration Services (USCIS) has been very clear that tax credits, including the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC), are not considered in the public charge assessment. This would also include the WFTC.
The Working Families Tax Credit statute similarly states that this program is not a public charge: “Receipt of the refund under this section may not be used in eligibility determinations for any state income support programs or in making public charge determinations.” Read the complete statute here: RCW 82.08.0206.

Generally, other benefits you may receive will not be affected by WFTC. Receiving WFTC payments is not considered income for any family. However, it is ultimately up to the corresponding public benefits agency to make determinations on eligibility for their programs. You can contact the Department of Social and Health Services (DSHS) at 877-501-2233 for more information.

A qualifying child must live with you, or your spouse if filing a married filing jointly tax return, for more than half of the year to qualify for the credit. So long as the primary applicant lives in Washington for the required 183 days during the tax year, then a child can still qualify if they live with the spouse outside of Washington for more than half the year and meet the other qualifying child requirements. Visit Qualifying Child Rules | Internal Revenue Service (irs.gov) for information on the qualifying child requirements.

No. Information submitted to the Department of Revenue (DOR) for purposes of claiming the Working Families Tax Credit will not be shared with any federal or state agencies, according to statute:  “The department shall protect the privacy and confidentiality of personal data of refund recipients in accordance with chapter 82.32 RCW”.  Read the complete statute here: RCW 82.08.0206. 

Additionally, information provided to DOR in applying for the WFTC is considered confidential tax information and DOR is unable to disclose it to anyone without express written authorization from the individual. See RCW 82.32.330. This includes information about citizenship or immigration status, which DOR is prohibited from disclosing by law. See RCW 43.17.425.

No, this refund is available annually. You may apply for the Working Families Tax Credit every year that you file a federal tax return if you meet the eligibility requirements. 

DOR will make every effort to supply information in as many languages as possible using a variety of means, including informational materials and paper applications. Currently, the website is available in English and Spanish, and informational flyers are available in several languages and others upon request. We will also have the paper application in simplified and traditional Chinese, Khmer, Tagalog, Korean, Russian, Vietnamese, Spanish, Ukrainian, Somali, Arabic, and Marshallese.